H6608

	2022 -- H 6608
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	LC003465
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	STATE OF RHODE ISLAND
	IN GENERAL ASSEMBLY
	JANUARY SESSION, A.D. 2022
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	A N A C T
	RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND
	COMPUTATION

	Introduced By: Representatives Azzinaro, and Corvese
	Date Introduced: January 06, 2022
	Referred To: House Finance
	It is enacted by the General Assembly as follows:
1	SECTION 1. Chapter 44-18 of the General Laws entitled "Sales and Use Taxes - Liability
2	and Computation" is hereby amended by adding thereto the following section:
3	44-18-41. Tax credit on core charge attributable to recycling fee, deposit, or disposal
4	fee - Refund.
5	A person who paid sales tax on a core charge attributable to a recycling fee, deposit, or
6	disposal fee for a component, part, or battery for automobile equipment may calculate a credit and
7	seek a refund from the department under this section in an amount equal to the sales tax paid.
8	SECTION 2. This act shall take effect upon passage.
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	LC003465
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	EXPLANATION
	BY THE LEGISLATIVE COUNCIL
	OF
	A N A C T
	RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND
	COMPUTATION
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1	This act would grant a tax credit for any tax placed upon the sale of automobile parts which
2	have a core charge.
3	This act would take effect upon passage.
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	LC003465
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	LC003465 - Page 2 of 2